9911796707
TMI Blog1994 (10) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... ticle 226 of the Constitution of India, the petitioners, a registered firm, and carrying on business of manufacturing and supply of veterinary herbal medicines, challenge the order dated September 11, 1991, contained in annexure 6 to the writ petition and passed by respondent No.1. The petitioners submitted their return for the assessment year 1990-91, relevant to the accounting year ending on M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to be rectified; the aforesaid application under section 154 of the Act was disposed of by an interim order dated September 11, 1991, contained in annexure 6 to the writ petition. It is this order against which the petitioners have come before this court by means of the present writ petition. The short question that arises in this writ petition is as to whether the order impugned, dated Sept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (1) of section 246 of the Act covers the entire part of section 154 of the Act. Therefore, the provisions of section 154 of the Act cannot be dissected according to the wisdom of the petitioner, when the Legislature itself, while enacting the provisions of section 246 of the Act, has in its wisdom made that provision. On the other hand, it made a provision for preferring an appeal aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deals with tax matter and envisages that where an alternative remedy is provided, no interference in writ jurisdiction is called for. This being the law of the apex court and this court being bound by it, we hold that on the ground of alternative remedy, this writ petition is not maintainable. Besides this, it is not that the grounds which have been raised in this writ petition, and are available ..... X X X X Extracts X X X X X X X X Extracts X X X X
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